On march 31, 2018, wolfson corporation acquired all of the outstanding common stock of barney corporation for $17,000,000 in cash. the book values and fair values of barney’s assets and liabilities were as follows: book value fair value current assets $ 6,000,000 $ 7,500,000 property, plant, and equipment 11,000,000 14,000,000 other assets 1,000,000 1,500,000 current liabilities 4,000,000 4,000,000 long-term liabilities 6,000,000 5,500,000. calculate the amount paid for goodwill.